finance/exporting.py

@@ -21,6 +21,7 @@ from .formula_columns import (
     RESERVED_DATA_HEADERS,
     ensure_available_metrics,
     metrics_used,
+    to_decimal,
     to_excel,
     validate_column,
 )
@@ -30,6 +31,23 @@ FORMULA_VERSION = "3"
 MAX_ROWS = 100_000
 MAX_GROUPS = 200
 
+# 对账比较规则：人数严格相等；金额 0.01；比率 0.0001（一个基点）。
+# 容差属财务口径，调整需财务负责人批准后方可修改。
+RECONCILE_TOLERANCES = {
+    "customers": Decimal("0"),
+    "revenue": Decimal("0.01"),
+    "cost": Decimal("0.01"),
+    "gross": Decimal("0.01"),
+    "self_revenue": Decimal("0.01"),
+    "basket": Decimal("0.0001"),
+    "margin": Decimal("0.0001"),
+    "discount_rate": Decimal("0.0001"),
+    "upgrade_rate": Decimal("0.0001"),
+    "list_basket": Decimal("0.0001"),
+    "roi": Decimal("0.0001"),
+}
+CUSTOM_COLUMN_TOLERANCE = Decimal("0.01")
+
 logger = logging.getLogger(__name__)
 
 
@@ -476,6 +494,12 @@ def build_formula_workbook(ds, member, export_context, output):
         ],
         ["重算范围", f"最多 {MAX_ROWS:,} 行、{MAX_GROUPS} 组", "超限需缩小导出范围", "否"],
         ["兼容性", "SUMIFS/COUNTIFS", "移除动态数组人数公式；仍需目标 Excel 桌面版本验收", "否"],
+        [
+            "对账容差",
+            "人数严格相等；金额 0.01；比率 0.0001",
+            "对账检查页按指标类型使用独立容差；自定义列按金额容差 0.01。容差调整需财务负责人批准",
+            "否",
+        ],
     ]:
         parameters.append(row)
     for d in dims:
@@ -650,11 +674,18 @@ def build_formula_workbook(ds, member, export_context, output):
     reconcile.append(
         _styled_row(
             reconcile,
-            ["指标", "分组", "期间侧", "服务器 Decimal 参考", "公式结果", "差异", "状态"],
+            ["指标", "分组", "期间侧", "服务器 Decimal 参考", "公式结果", "差异", "容差", "状态"],
             green,
             white,
         )
     )
+
+    def _reconcile_status(row_number):
+        return (
+            f'=IF(D{row_number}="","无参考",IF(ISNUMBER(F{row_number}),'
+            f'IF(ABS(F{row_number})<=G{row_number},"通过","待复核"),"待复核"))'
+        )
+
     reconcile_row = 2
     for label in labels:
         for side_name, periods, col in (("本期", ctx["current"], "C"), ("基期", ctx["baseline"], "D")):
@@ -671,21 +702,25 @@ def build_formula_workbook(ds, member, export_context, output):
                         "" if value is None else str(value),
                         f"='分析汇总'!{col}{formula_row}",
                         f'=IFERROR(E{reconcile_row}-D{reconcile_row},"")',
-                        f'=IF(D{reconcile_row}="","无参考",IF(ISNUMBER(F{reconcile_row}),IF(ABS(F{reconcile_row})<0.01,"通过","待复核"),"待复核"))',
+                        float(RECONCILE_TOLERANCES[key]),
+                        _reconcile_status(reconcile_row),
                     ]
                 )
                 reconcile_row += 1
             for index, definition in enumerate(custom_columns):
                 formula_row = metric_rows[(label, f"custom_{index}")]
+                # 自定义列用 Decimal 白名单解释器计算服务器参考，不再依赖业务人工验收
+                reference_value = to_decimal(definition["expression"], reference)
                 reconcile.append(
                     [
                         _text_cell(reconcile, definition["name"]),
                         _text_cell(reconcile, label),
                         side_name,
-                        "自定义公式无服务器参考",
+                        "" if reference_value is None else str(reference_value),
                         f"='分析汇总'!{col}{formula_row}",
-                        "",
+                        f'=IFERROR(E{reconcile_row}-D{reconcile_row},"")',
-                        "需业务验收",
+                        float(CUSTOM_COLUMN_TOLERANCE),
+                        _reconcile_status(reconcile_row),
                     ]
                 )
                 reconcile_row += 1

finance/formula_columns.py

@@ -1,4 +1,5 @@
 import math
+from decimal import Decimal
 
 from .analysis import METRICS
 
@@ -107,3 +108,27 @@ def to_excel(node, references):
     if "number" in node:
         return str(node["number"])
     return f"({to_excel(node['left'], references)}{OPERATORS[node['operator']]}{to_excel(node['right'], references)})"
+
+
+def to_decimal(node, values):
+    """按已校验的白名单表达式树用 Decimal 计算服务器参考值。
+
+    只遍历 metric/number/四则运算节点，不执行任何代码；依赖指标缺失或除零时
+    返回 None，与 Excel 侧 #N/A 的语义一致。
+    """
+    if "metric" in node:
+        return values[node["metric"]]
+    if "number" in node:
+        return Decimal(str(node["number"]))
+    left, right = to_decimal(node["left"], values), to_decimal(node["right"], values)
+    if left is None or right is None:
+        return None
+    if node["operator"] == "add":
+        return left + right
+    if node["operator"] == "subtract":
+        return left - right
+    if node["operator"] == "multiply":
+        return left * right
+    if right == 0:
+        return None
+    return left / right

tests/test_formula_reconcile_guard.py

@@ -20,11 +20,12 @@ def test_reconcile_status_guards_non_numeric_difference(workspace):
         output,
     )
     workbook = load_workbook(BytesIO(output.getvalue()), data_only=False)
+    status_cells = [row[7] for row in workbook["对账检查"].iter_rows(min_row=2)]
     formulas = [
-        row[6].value
+        cell.value for cell in status_cells if isinstance(cell.value, str) and cell.value.startswith("=IF(D")
-        for row in workbook["对账检查"].iter_rows(min_row=2)
-        if isinstance(row[6].value, str) and row[6].value.startswith("=IF(D")
     ]
     assert formulas
     assert all("ISNUMBER(F" in formula for formula in formulas)
     assert all('"通过"' in formula for formula in formulas)
+    # 容差列独立成列，状态按容差比较而不是统一 0.01
+    assert all(row[6].value is not None for row in workbook["对账检查"].iter_rows(min_row=2))

tests/test_formula_reconcile_tolerances.py

@@ -0,0 +1,215 @@
+import os
+import shutil
+import subprocess
+from decimal import Decimal
+from io import BytesIO
+
+import pytest
+from openpyxl import load_workbook
+
+from finance.exporting import CUSTOM_COLUMN_TOLERANCE, RECONCILE_TOLERANCES, build_formula_workbook
+from finance.formula_columns import to_decimal
+
+pytestmark = pytest.mark.django_db
+
+
+def custom_column(name="收入成本差"):
+    return {
+        "name": name,
+        "meaning": "实际收入减成本",
+        "scope": "按所选分组及本期、基期计算",
+        "missing": "结果不可用（#N/A）；零分母不可用",
+        "expression": {
+            "operator": "subtract",
+            "left": {"metric": "revenue"},
+            "right": {"metric": "cost"},
+        },
+    }
+
+
+def test_to_decimal_evaluator_golden_samples():
+    values = {
+        "revenue": Decimal("999999999999.99"),
+        "cost": Decimal("0.0000001"),
+        "customers": Decimal("7"),
+    }
+    # 大数与多层表达式：((收入 - 收入) + 成本×2) ÷ (成本×2) = 1，抵消后不丢失精度
+    cancellation = {
+        "operator": "divide",
+        "left": {
+            "operator": "add",
+            "left": {
+                "operator": "subtract",
+                "left": {"metric": "revenue"},
+                "right": {"metric": "revenue"},
+            },
+            "right": {"operator": "multiply", "left": {"metric": "cost"}, "right": {"number": 2}},
+        },
+        "right": {"operator": "multiply", "left": {"metric": "cost"}, "right": {"number": 2}},
+    }
+    assert to_decimal(cancellation, values) == Decimal("1")
+    # 极小值与比率
+    assert to_decimal({"metric": "cost"}, values) == Decimal("0.0000001")
+    assert to_decimal(
+        {"operator": "divide", "left": {"metric": "revenue"}, "right": {"metric": "customers"}}, values
+    ) == Decimal("999999999999.99") / Decimal("7")
+    # 除零与缺失指标返回 None（对应 Excel #N/A）
+    assert to_decimal({"operator": "divide", "left": {"metric": "revenue"}, "right": {"number": 0}}, values) is None
+    assert to_decimal({"operator": "add", "left": {"metric": "cost"}, "right": {"metric": "customers"}}, {**values, "customers": None}) is None
+    # 负数与常数组合
+    assert to_decimal({"operator": "subtract", "left": {"number": -2.5}, "right": {"metric": "cost"}}, values) == Decimal("-2.5") - Decimal("0.0000001")
+
+
+def test_reconcile_uses_independent_tolerances_per_metric_kind(workspace):
+    ds, member, *_ = workspace
+    output = BytesIO()
+    build_formula_workbook(
+        ds,
+        member,
+        {"start": "2026-08", "end": "2026-08", "comparison": "yoy", "group": "department"},
+        output,
+    )
+    workbook = load_workbook(BytesIO(output.getvalue()), data_only=False)
+    sheet = workbook["对账检查"]
+    rows = list(sheet.iter_rows(values_only=True))
+    assert list(rows[0]) == ["指标", "分组", "期间侧", "服务器 Decimal 参考", "公式结果", "差异", "容差", "状态"]
+
+    def find(metric, side="本期"):
+        return next(row for row in rows[1:] if row[0] == metric and row[2] == side)
+
+    assert find("消费人数")[6] == 0  # 人数严格相等
+    assert find("实际收入")[6] == pytest.approx(0.01)
+    assert find("毛利贡献")[6] == pytest.approx(0.01)
+    assert find("毛利率")[6] == pytest.approx(0.0001)
+    assert find("ROI")[6] == pytest.approx(0.0001)
+    assert find("客单价")[6] == pytest.approx(0.0001)
+    # 状态公式按容差列比较（<=G），不再统一 <0.01
+    status = next(cell.value for cell in sheet[2] if isinstance(cell.value, str) and cell.value.startswith("=IF(D"))
+    assert "<=G2" in status
+    # 参数页写明对账规则，容差调整需财务批准
+    parameters = {str(row[0]): row for row in workbook["参数与口径"].iter_rows(values_only=True) if row[0]}
+    assert "人数严格相等" in parameters["对账容差"][1]
+    assert parameters["对账容差"][3] == "否"
+
+
+def test_custom_columns_reconcile_against_decimal_reference(workspace):
+    ds, member, *_ = workspace
+    output = BytesIO()
+    build_formula_workbook(
+        ds,
+        member,
+        {
+            "start": "2026-08",
+            "end": "2026-08",
+            "comparison": "yoy",
+            "group": "department",
+            "custom_columns": [custom_column()],
+        },
+        output,
+    )
+    workbook = load_workbook(BytesIO(output.getvalue()), data_only=False)
+    rows = list(workbook["对账检查"].iter_rows(values_only=True))
+    custom_rows = [row for row in rows[1:] if row[0] == "收入成本差"]
+    assert custom_rows
+    pediatrics = next(row for row in custom_rows if row[1] == "儿科" and row[2] == "本期")
+    assert Decimal(pediatrics[3]) == Decimal("60")  # 100 - 40
+    assert pediatrics[6] == pytest.approx(float(CUSTOM_COLUMN_TOLERANCE))
+    status = next(
+        row[7]
+        for row in workbook["对账检查"].iter_rows(min_row=2, values_only=True)
+        if row[0] == "收入成本差" and row[1] == "儿科" and row[2] == "本期"
+    )
+    assert "<=G" in status and "通过" in status
+    # 旧的占位文案不再出现
+    assert all("自定义公式无服务器参考" not in str(row[3]) for row in custom_rows)
+    assert all(row[7] != "需业务验收" for row in custom_rows)
+
+
+def test_custom_column_reference_missing_when_dependency_unavailable(workspace):
+    from finance.models import Fact
+
+    ds, member, *_ = workspace
+    # 外科 2026-08 成本置空 → cost 不可用 → 收入成本差参考为 None → 无参考
+    Fact.objects.filter(dataset=ds, period="2026-08", dimensions__department="外科").update(cost=None)
+    output = BytesIO()
+    build_formula_workbook(
+        ds,
+        member,
+        {
+            "start": "2026-08",
+            "end": "2026-08",
+            "comparison": "yoy",
+            "group": "department",
+            "custom_columns": [custom_column()],
+        },
+        output,
+    )
+    workbook = load_workbook(BytesIO(output.getvalue()), data_only=False)
+    surgery = next(
+        row
+        for row in workbook["对账检查"].iter_rows(min_row=2, values_only=True)
+        if row[0] == "收入成本差" and row[1] == "外科" and row[2] == "本期"
+    )
+    assert surgery[3] in ("", None)  # 无服务器参考
+    assert "无参考" in surgery[7]
+
+
+def test_reconcile_tolerances_cover_every_metric():
+    from finance.analysis import METRICS
+
+    assert set(RECONCILE_TOLERANCES) == set(METRICS)
+    assert RECONCILE_TOLERANCES["customers"] == 0
+    assert all(
+        tolerance in (Decimal("0.01"), Decimal("0.0001"))
+        for key, tolerance in RECONCILE_TOLERANCES.items()
+        if key != "customers"
+    )
+
+
+def test_reconcile_passes_in_libreoffice_with_per_metric_tolerances(workspace, tmp_path):
+    executable = os.environ.get("SOFFICE_BIN") or shutil.which("soffice")
+    if not executable:
+        pytest.skip("set SOFFICE_BIN to run the LibreOffice recalculation check")
+    ds, member, *_ = workspace
+    source, output = tmp_path / "source", tmp_path / "out"
+    source.mkdir()
+    output.mkdir()
+    workbook_path = source / "reconcile.xlsx"
+    with workbook_path.open("wb") as file:
+        build_formula_workbook(
+            ds,
+            member,
+            {
+                "start": "2026-08",
+                "end": "2026-08",
+                "comparison": "yoy",
+                "group": "department",
+                "custom_columns": [custom_column()],
+            },
+            file,
+        )
+    profile = tmp_path / "profile"
+    result = subprocess.run(
+        [
+            executable,
+            "--headless",
+            f"-env:UserInstallation={profile.as_uri()}",
+            "--convert-to",
+            "xlsx",
+            "--outdir",
+            str(output),
+            str(workbook_path),
+        ],
+        capture_output=True,
+        text=True,
+        timeout=120,
+        check=False,
+    )
+    assert result.returncode == 0, result.stderr or result.stdout
+    values = load_workbook(output / workbook_path.name, data_only=True)
+    statuses = [
+        (row[0], row[1], row[2], row[7])
+        for row in values["对账检查"].iter_rows(min_row=2, values_only=True)
+    ]
+    assert statuses
+    assert all(status in ("通过", "无参考") for *_head, status in statuses), statuses